TaxTMI 
TaxTMI 
2024 (10) TMI 666
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....ch is not being contested by learned counsel appearing for the respondent, the same is allowed. 3. Delay in filing the appeal is condoned. Order on Appeal: 1. Heard learned counsel for the parties. 2. This appeal is directed against order dated 29.02.2024, passed by learned Single Judge in Writ Tax No. 542 of 2023, whereby the writ petition, filed by the appellant, has been dismissed on the ground of suppression of material facts. 3. The writ petition was filed by the appellant aggrieved by orders dated 19.12.2022 and 27.02.2023 passed by Superintendent, Ghaziabad, Sector-13 and Joint Commissioner (Appeals) Central GST, Meerut respectively, whereby appellant's GST registration was cancelled and the appeal filed by the appellant was di....
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....ound of suppression of material facts. 6. Learned counsel for the appellant made vehement submissions that learned Single Judge was not justified in dismissing the writ petition on the ground of suppression of material fact. Further submissions have been made that for dismissing the petition on the ground of suppression, it was required of the Court to indicate as to how the said fact, which is alleged to have been suppressed was material and would have implication on the maintainability of the petition. As nothing has been indicated in the order impugned, the same deserves to be set aside. It was emphasized that there was no restriction in obtaining a fresh GST registration under the law and that it cannot be said that on account of obtai....
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....decided by the Authorities, the fresh registration had been obtained, was not disclosed/averred in the petition. The plea raised is that the said aspect, was not material for the decision of the subject matter of the case, i.e. the orders of cancellation passed and upheld in appeal. 10. Hon'ble Supreme Court, in the case of Arunima Baruah (supra), inter alia, laid down as under: "It is trite law that so as to enable the court to refuse to exercise its discretionary jurisdiction suppression must be of material fact. What would be a material fact, suppression whereof would disentitle the appellant to obtain a discretionary relief, would depend upon the facts and circumstances of each case. Material fact would mean material for the purpose ....